Regulatory Strategy 2026/27
The UKEB Sets out Year Two of its Three-Year Strategy
The UKEB has published its 2026/27 Regulatory Strategy and Feedback Statement following stakeholder consultation.
This Regulatory Strategy sets out the activities the UKEB will prioritise during the second financial year (2026/27) of its Three-year Regulatory Strategy, which commenced in April 2025. At its core, the strategy focuses on the delivery of high-quality international accounting standards to support the needs of UK stakeholders and the wider UK economy.
UKEB Chair, Paul Lee, said:
"As the UKEB enters year two of its 3-year strategy, we will continue to focus on the UK long term public good, balancing the needs of investors and businesses, and supporting effective and efficient capital allocation and growth in the economy, through comparable and proportionate reporting standards.
We will also ensure we continue to provide our stakeholders with opportunities to comment on our priority projects and proactive research.”
The 2026/27 Regulatory Strategy consultation closed on 6 February 2026.
For operational reasons, the UKEB’s 2026/27 budget is incorporated within the FRC Plan and Budget.
Related Documents
| Document name | Date uploaded |
|---|---|
| UKEB 2026-2027 Regulatory Strategy | 27 March 2026 |
| Feeback Statement - 2026-2027 Regulatory Strategy | 27 March 2026 |
| UKEB 2026/2027 Regulatory Strategy (Draft) | 15 December 2025 |
| Invitation to Comment - UKEB 2026/2027 Regulatory Strategy (Draft) | 15 December 2025 |
| Invitation to Comment - Your details - UKEB 2026/2027 Regulatory Strategy (Draft) | 15 December 2025 |
| Response 1 - PwC | 26 January 2026 |
| Response 2 - E.Beale | 03 February 2026 |
| Response 3 - ICAEW | 06 February 2026 |
| Response 4 - ICAS | 09 February 2026 |
| Response 5 - SME Alliance Limited | 09 February 2026 |